中文摘要：

在现行财政补助体制和结构下，中央建立的以纵向转移支付为核心的财政转移支付制度，不仅没有解决政府间横向财力失衡问题，反而有扩大的趋势。在以纵向转移支付为核心的基础上，以公共服务均等化和区域经济协调发展理念为基础，探索和规范横向转移支付手段，一方面，可以保障贫困地区基本公共服务供给，减少新债的举借；另一方面，将横向转移资金配套于经营性领域，则可增加该地区未来收入，减轻还债压力并实现债务资金可持续性发展。通过对近些年来对口援建机制进行梳理和评价发现，我国已初步具有类似横向转移支付模式的对口援建机制，为规范化的横向转移支付模式提供了借鉴，推进横向转移支付模式具有客观必要性和现实可能性。

英文摘要：

Under the current system and structure of fiscal assistance, the fiscal transfer payment system established by the central gov- ernment, taking vertical transfer payment as the core, does not solve the intergovernmental horizontal fiscal imbalances, but deteriorate the condition. On the one hand, exploring and regulating horizontal transt~r payment means based on the core of the vertical transfer payment and the concept of equalization of public services and coordinated development of regional economy could ensure the supply of basic pub- lic services in poor areas and reduce new debt： on the other hand, matching horizontal transfer fimds with the operating field could increase the region＇s future revenues, reduce debt stress and achieve sustainable development of debt capital. The analysis of aided reconstruction mechanisms in recent years shows that China has initially had a similar aided reconstruction mechanism of horizontal transfer payment mode, which provides a reference to the standardization of the mode. In addition, the horizontal transfer payment mode has objective ne- cessity and realistic possibility.